61.assessed level of material misstatement risk 重大错报风险的评估水平 <*/Z>Z_c2
62.simall business 小规模企业 Are0Nj&?
63.accounting system 会计系统 p u?COA
64.test of control 控制测试 ~,8#\]xR
65.walk-through test 穿行测试 "&;X/~j
66.communication 沟通 !tx.2m*5
67.flow chart 流程图 &h7
n>q
68.reperformance of internal control 重新执行 F8/n;
69.audit evidence 审计证据 8|L 5nQ
70.substantive procedures 实质性程序 +Oo-8f*
71.assertions 认定 ^'+#BPo9@
72.esistence 存在 m0^~VK |
73.occurrence 发生 h\~!!F
74.completeness 完整性 F/:%YR;
75.rights and obligations 权利和义务 z?UEn#E2
76.valuation and allocation 计价和分摊 p=i6~
77.cutoff 截止 ,KPrUM}
78.accuracy 准确性 VuK>lY&
79.classification 分类 uI9+@oV
80.inspection 检查 *o(bB!q"c
81.supervision of counting 监盘 7 ,uD7R_
82.observation 观察 \~U:k4
83.confirmation 函证 } ,Dk6w$
84.computation 计算 pY%KI
85.analytical procedures 分析程序 ?hURNlR_Q
86.vouch 核对 *{p:C
87.trace 追查 #P!M"_z
88.audit sampling 审计抽样 YOvhMi
89.error 误差 t47;X}y f
90.expected error 预期误差 |'x"+x
91.population 总体 NMrf I0tbG
92.sampling risk 抽样风险 43rV> W,
93.non- sampling risk 非抽样风险 ]ZI@?H?
O
94.sampling unit 抽样单位 ^bdXzjf
95.statistical sampling 统计抽样 -0NkAQrg
96.tolerable error 可容忍误差 4gmlK,a
97.the risk of under reliance 信赖不足风险 qc3,/JO1
98.the risk of over reliance 信赖过度风险 WK#%G
99.the risk of incorrect rejection 误拒风险 cqm:[0Xf5>
100. the risk of incorrect acceptance 误受风险 /h]ru SI
101.working trial balance 试算平衡表 oBo |eRIt|
102.index and cross-referencing 索引和交叉索引 Z,~@_;F
103.cash receipt 现金收入 45jImCm
104.cash disbursement 现金支出 I'2I'x\M
105.bank statement 银行对账单 A#i[Us|
106.bank reconciliation 银行存款余额调节表 <R_)[{ 7
107.balance sheet date 资产负债表日 0[7"Lhpd
108.net realizable value 可变现净值 #nZPnc:
109.storeroom 仓库 cBZJ
110.sale invoice 销售发票 hC]:+.Q+
111.price list 价目表 RfCu5Kn
112.positive confirmation request 积极式询证函 2)QZYgfh
113.negative confirmation request 消极式询证函
q$K}Fm1C
114.purchase requisition 请购单 Qz$nWsD
115.receiving report 验收报告 xv%]g=Q
116.gross margin 毛利 +u&
3pK>f
117.manufacturing overhead 制造费用 WWOj
ck#
118.material requisition 领料单 =&FaMR2
119.inventory-taking 存货盘点 |=:hUp Jp
120.bond certificate 债券 P1Iy>%3
121.stock certificate 股票 MvaX>n!o
122.audit report 审计报告 :6o|6MC!
123.entity 被审计单位 z;N`jqo
124.addressee of the audit report 审计报告的收件人 rD !GEU
125.unqualified opinion 无保留意见 um( xZ6&m
126.qualified opinion 保留意见 <